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American Accounting AssociationAuditing Section
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Registration Information | Hotel Information | Preliminary Program | Doctoral Consortium
Preliminary Program
| Thursday, January 17 | |
| 7:00 AM - 8:00 AM | Continental Breakfast |
| 8:00 AM - 5:00 PM | Registration |
| 8:00 AM - 5:15 PM | Auditing Section Doctoral Consortium * Auditing, Overview - 8 CH |
| 1:00 PM - 5:45 PM | "Excellence in Audit Education" Workshop * Auditing, Update – 5 CH |
| 5:30 PM - 7:00 PM | Special reception for Auditing Doctoral Consortium Attendees |
| 7:00 PM - 9:00 PM | Midyear Conference Welcome Reception |
| Friday, January 18 | |
| 7:00 AM - 5:00 PM | Registration |
| 7:00 AM - 8:30 AM | Continental Breakfast |
| 8:30 AM - 9:45 AM | Welcome & Plenary Session Auditing, Overview – 1.5 CH " The United States ' Challenge in Maintaining Leadership and Competitiveness in the Global Capital Markets " Speaker: Michael J. Ryan, Jr., Senior Vice President of the U.S. Chamber of Commerce Center for Capital Markets Competitiveness |
| 9:45 AM - 10:15 AM | Break |
| 10:15 AM -11:45 AM | Concurrent Sessions Session 1 – Workpaper Review and Feedback Auditing, Update – 1.5 CH Moderator: Robert Ramsay, University of Kentucky The Effect of Risk of Misstatement and Workload Pressure on the Choice of Workpaper Review Format. Christopher Agoglia, Drexel University, Joseph Brazel, North Carolina State University, Richard Hatfield, University of Alabama and Scott Jackson, University of South Carolina Discussant: Kendall Bowlin, University of Texas at Austin The Impact of the Sign and Source of Performance Feedback on Auditors' Technical and Ethical Judgments. Stephen Asare, University of Florida and James Bierstaker, Villanova University, Anna Cianci, Drexel University Discussant: Pennie Bagley, Texas Tech University An Examination of Alternative Audit Workpaper Review Methods. Michael Bamber, University of Georgia, Elizabeth Payne, University of Louisville, and Robert Ramsay, University of Kentucky Discussant: Lisa Gaynor, University of South Florida Session 2 – Financial Statement Fraud Auditing, Update – 1.5 CH Moderator: Richard Riley, West Virginia University Fraud Risk Factors and The Likelihood of Fraudulent Financial Reporting: Evidence from Statement on Auditing Standards No. 43 in Taiwan. Ken Chen, National Taiwan University, Randal Elder, Syracuse University and Yung-I Lou, Nanhua University Discussant: Sundaresh Ramnath, University of Miami An Evidential Reasoning Approach to Integrating Fraud Schemes into Fraud Risk Assessment. Lei Gao, University of Nebraska-Lincoln, Rajendra Srivastava, University of Kansas and Theodore J. Mock, University of Southern California. Discussant: Karen Pincus, University of Arkansas An Examination of Actual Fraud Cases With a Focus on the Auditor's Responsibility. Claus Holm, University of Aarhus, Lars Bo Langsted, and Jesper Seehausen, Aalborg University Discussant: Steve Buchheit, Texas Tech University Session 3 – Industry Specialization & Client Acceptance Auditing, Update – 1.5 CH Moderator: Martin Wu, University of Illinois Auditor Liability, Business Risk, and Client Acceptance Decisions. Volker Laux and Paul Newman, University of Texas at Austin Discussant: Evelyn Patterson, Indiana University at Indianapolis Industry versus Task-Based Experience and Auditor Performance. Robyn Moroney and Peter Carey, Monash University Discussant: Jennifer Joe, Georgia State University Industry Specialization, Audit Firm Scale Economies and Audit Pricing. Simon Yu Kit Fung and Ferdinand Gul, The Hong Kong Polytechnic University, Jagan Krishnan, Temple University Discussant: Larry Davis, Michigan Technological University Session 4 – Panel Session Auditing, Update– 1.5 CH Sponsored by the Practice Advisory Council and Education Committee "Audit Education: Meeting Tomorrow’s Challenges" Chris Earley, Bentley College Steve Glover, Brigham Young University Dan Goepp, PricewaterhouseCoopers LLP Susan Jones, Grant Thornton Vithya Ramadoss, KPMG LLP Moderator: Trevor Stewart, Deloitte & Touche |
| 12:00 AM - 1:15 PM | Lunch Presentation of Distinguished Service Award & Outstanding Educator Award |
| 1:30 pm - 2:45 PM | Plenary Session Auditing, Overview 1.5 CH "Fraud Awareness" Speaker: Bruce Dorris, Program Director for the Association of Certified Fraud Examiners |
| 2:45 PM - 3:15 PM | Break |
| 3:15 PM -4:45 PM | Concurrent Sessions Session 1 – Corporate Governance Auditing, Update – 1.5 CH Moderator: Larry Rittenberg, University of Wisconsin - Madison The Effects of Internal Control Quality, CFO Characteristics, and Board of Director Strength on CFO Annual Compensation. Udi Hoitash, Rutgers University, Rani Hoitash, Bentley College, Karla Johnstone, University of Wisconsin - Madison Discussant: Guy McClain, Auburn University Auditor Experiences of Corporate Governance in the Post Sarbanes-Oxley Era. Jeffrey Cohen, Boston College, Ganesh Krishnamoorthy, Northeastern University, Arnie Wright, Northeastern University Discussant: Steven Salterio – Queen’s University Internal Governance, External Governance, and Internal Control Remediations. Chan Li, University of Pittsburgh, Kathleen Hertz Rupley, Portland State University, Karla Johnstone, University of Wisconsin – Madison Discussant: Santanu Mitra, Wayne State University Session 2 – Peer Reviews and PCAOB Inspections Auditing, Update – 1.5 CH Moderator: Chris Hogan, Michigan State University How Objective is Peer Review? Evidence From Self-Regulation of the Accounting Profession. Divya Anantharaman, Columbia University Discussant: Kimberly Dunn, Florida Atlantic University When the PCAOB talks, who listens? Evidence from client firm reaction to adverse, seriously deficient PCAOB inspection reports. Lawrence J. Abbott, University of Memphis, Katherine Gunny, University of Colorado at Boulder, and Tracey Zhang, Singapore Management University Discussant: Mark Beasley, North Carolina State University PCAOB Inspections of Small Accounting Firms and Auditor Reporting Decisions. Audrey Gramling, Kennesaw State University, Jayanthi Krishnan, Temple University, Yinqi Zhang, American University Discussant: Brian Daugherty, University of Wisconsin - Milwaukee Session 3 – Auditor-Client Relationships Auditing, Update – 1.5 CH Moderator: Susan McCracken, McMaster University An Examination of the Effects of Audit Rank on Negotiation Planning Judgments. Ken Trotman, University of New South Wales, Arnie Wright, Northeastern University, Sally Wright, University of Massachusetts – Boston Discussant: Richard Hatfield, University of Alabama Effects of Differential Experience on Auditor's Intended Usage of Negotiation Strategies: Methodological & Practice Concerns. Susan McCracken, McMaster University, Steve Salterio and Regan Schmidt, Queen’s University Discussant: Ed O’Donnell, University of Kansas Disclosing Conflict of Interest - Does Experience and Reputation Matter? Christopher Koch and Carsten Schmidt, University of Mannheim Discussant: Marsha Keune, University of Wisconsin – Madison Session 4 – Panel Session Auditing, Update – 1.5 CH Sponsored by the Auditing Standards Committee "Engagement Quality Review" David Evans, PricewaterhouseCoopers LLP William Messier, University of Nevada – Las Vegas Greg Scates, PCAOB Moderator: Thomas Kozloski, Wilfrid Laurier University |
| 6:00 PM - 8:00 PM | Reception |
| Saturday, January 19 | |
| 7:30 AM - 3:00 PM | Registration |
| 7:30 AM - 8:30 AM | Continental Breakfast and Research and Education Roundtables Auditing, Update – 1 CH Table 1 – Audit Fees Does Female Representation in Audit Committees Affect Audit Fees? Kim Ittonen, Johanna Miettinen and Sami Vähämaa, University of Vaasa The 150-Hour Requirement and State Wage Levels As Determinants of Audit Fees. Arthur Allen, University of Nebraska-Lincoln and Angela Woodland, Louisiana State University The Association between Audit Fees and Reported Earnings Quality in Pre and Post Sarbanes-Oxley Regime. Santanu Mitra, Wayne State University, Donald R. Deis, Texas A&M University-Corpus Christi and Mahmud Hossain, University of Memphis Auditor Industry Specialization and Audit Fees Surrounding Section 404 Implementation. Damon M. Fleming, San Diego State University and Robin N. Romanus, Texas Tech University Table 2 – Auditor Choice and Switching The Impact of Workload Compression on Busy Season Auditor Switches. Dennis Lopez, University of Texas at San Antonio and Gary Peters, University of Arkansas The Effect of Auditor Rotation on Auditor Choice and Audit Quality in the Government Audit Market. Jacqueline Reck, University of South Florida and Suzanne Lowensohn, Colorado State University, Randal Elder, Syracuse University Ownership Structure, Agency Problems, and Auditor Choice: Evidence From Western European Firms. Sadok El Ghoul, University of Alberta, Omrane Guedhami, University of South Carolina, Clive Lennox and Jeffrey Pittman, Hong Kong University of Science and Technology Table 3 – Comparative Audit Performance Is Asymmetric Earnings Management Monitoring by Big Auditors the Same Around the World? Jim Wang, Hong Kong Polytechnic University Audit Quality, Information Dynamics and The Partner Effect. J.P. van Buuren, Nyenrode Universiteit PricewaterhouseCoopers is Different: Auditor Monitoring Strength Differences Among the Big 4. Ross D. Fuerman, Suffolk University Table 4 – Auditor Independence The Auditor-Client Economic Bond and Analysts’ Information Environment. Jayanthi Krishnan, Temple University, Lixin (Nancy) Su, The Hong Kong Polytechnic University and Yinqi Zhang, American University The Rebalancing of Audit Firm Portfolios Following SOX and the Financial Reporting Quality Consequences. Brian T. Carver, University of Tennessee, Carl W. Hollingsworth and Jonathan D. Stanley, Clemson University The Problem of Auditor Independence and the Going Concern Decision: Some UK Evidence Concerning Types I and II Audit Errors and Bargaining Power. Paul Barnes, Nottingham Business School and Hang Le The Relation Between NAS and Financial Reporting Quality at the Partner Level. Jeff Coulton and Caitlin Ruddock, University of New South Wales Table 5 – Internal Controls Improving Financial Reporting Through Effective IT Controls: Evidence from the SOX 404 Audit. Gerry H. Grant, California State University, Fullerton and Karen C. Miller, Union University Management Reporting on Internal Control and Earnings Quality: Insights From a "Low Cost" Internal Control Regimes. Katrien Van de Poel, Universiteit Antwerpen and Ann Vanstraelen, Universiteit Antwerpen and Universiteit Maastricht Internal Control Evaluation in the Post Sarbanes-Oxley Environment: Identifying Missing Controls. James Bierstaker, Villanova University, James E. Hunton and Jay C. Thibodeau, Bentley College Quantifying the Risk of Internal Control Breach. Mark Cecchini and Scott Vandervelde, University of South Carolina Table 6 – Emerging Firm Practices Ethics Mindsets: New and Old. Alan Reinstein, Wayne State University and Martin Leibowitz, Yeshiva University Offshoring the Independent Audit Function: Considerations, Implications, and Research Opportunities. Brian Daugherty, University of Wisconsin- Milwaukee and Denise Dickins, East Carolina University Can the Profession Self Regulate Its Own Expectations Gap on No-Assurance Services? Brian Green, University of Michigan – Dearborn, Alan Reinstein and Cathleen Miller, Wayne State University Table 7 – Risk Assessment Management Turnaround Initiatives and Auditors' Going-Concern Judgment: Memory for Audit Evidence. Liesbeth Bruynseels, Tilburg University, W. Robert Knechel, University of Florida, Luk Warlop, Catholic University of Leuven and Marleen Willekens, Tilburg University A Naturalistic Decision Making Examination of Associations Among Auditor Experience, Task Structure, and Audit Risk Assessments. Ed O’Donnell, University of Kansas, Alan Webb and Natalia Kotchetova, University of Waterloo The Effect of Information About Management on Auditors' Inherent and Fraud Risk Assessments. Jennifer Joe, Georgia State University, Christine Early, Bentley College and Lawrence Gramling, University of Connecticut Table 8 – Auditor Working Environment Evaluation Apprehension: An Examination of Affect in the Audit Environment. Pennie Bagley, Texas Tech University Do Those Who Need Help Get It? The Decision to Mentor in the Audit Environment. Michelle Chandler Diaz, Louisiana State University, and Tina Loraas, Auburn University Auditor and Non-mentor Supervisor Relationships: Effects of Mentoring and Organizational Justice. Cathleeen Miller, Wayne State University, Philip Siegel, Florida Atlantic University and Alan Reinstein, Wayne State University Table 9 – General The Value of Assurance Services: An Example from the Market for Baseball Cards. David H. Sinason and Sally A. Webber, Northern Illinois University and Alex Nikitkov, Brock University Should Auditors’ Liability be Limited? – On the Effects of Liability Size on Behavior Under Risk and Ambiguity. Christopher Koch and Daniel Schunk, University of Mannheim Modified Sieve Sampling: A Method for Single- and Multi-Stage Probability-Proportional-to-Size Sampling. Lucas Hoogduin, KPMG Global Services Centre and Thomas W. Hall, University of Texas at Arlington |
| 8:30 AM - 9:45 AM | Business Meeting |
| 9:45 AM - 10:15 AM | Break |
| 10:15 AM -11:45 AM | Concurrent Sessions Session 1 – Teaching Cases in Auditing Auditing, Update – 1.5 CH Moderator: To Be Determined Sky Scientific, Inc. - An Auditing Mine Field Case Study. Stephen BeMiller, McLean County Center for Human Services, Inc., Randy Wirtz, Caterpillar Inc., Deborah Lindberg, Illinois State University. Discussant: Lori Kopp, University of Lethbridge The Virginia Beach, Virginia School District Deficit of 1995: Evaluating Internal Control and Identifying Risks. L. J. Henry, Old Dominion University, and Michael Bitter, Stetson University Discussant: Jay Thibodeau, Bentley College Session 2 – Judgment and Decision Making Auditing, Update – 1.5 CH Moderator: Chad Simon, University of Georgia Auditor Evaluation of Business Risks. Michelle Diaz, Lousiana State University and Christopher Wolfe, Texas A&M University Discussant: Natalia Kotchetova, University of Waterloo Do Systems Thinking Techniques Improve Performance in Business Risk Audits? Billy Brewster, University of Illinois at Urbana-Champaign Discussant: Margaret Christ, University of Texas at Austin Judging Auditor Negligence: De-biasing Interventions, Outcome Bias, and Reverse Outcome Bias. Jonathan Grenier and Mark Peecher, University of Illinois at Urbana-Champaign, David Piercey, University of Massachusetts – Amherst Discussant: Rick Warne, University of California - Riverside Session 3 – Internal Control Deficiencies Auditing, Update – 1.5 CH Moderator: Dennis Lopez, University of Texas - San Antonio The Audit Committees, Internal Controls, and the Financial Distress of the Largest U.S. Public Hospitals. Wen-wen Chien, Nova Southeastern University, Roger Mayer, Global Institute of Technology, John Sennetti, Nova Southeastern University Discussant: Mike Braswell, San Francisco State University Factors Associated with Providing Early Warning of Material Weaknesses in Internal Control Under Section 302. Dana Hermanson and Zhongxia (Shelly) Ye, Kennesaw State University Discussant: James Irving, College of William and Mary Internal Control Deficiencies and the Issuance of Going Concern Opinions. Wei Jiang, The State University of New York – Old Westbury, Kathleen Hertz Rupley, Portland State University, Jia Wu, University of Massachusetts – Dartmouth Discussant: Divesh Sharma, Florida International University Session 4 – Panel Session Auditing, Update – 1.5 CH Sponsored by the Research Committee "The Current State and Future of Auditing Research" Mark DeFond, University of Southern California Jane Kennedy – University of Washington Brian Mayhew – University of Wisconsin Doug Prawitt – Brigham Young University Scott Showalter – KPMG LLP Moderator: Joe Brazel, North Carolina State University |
| 12:00 PM - 1:30 PM | Lunch Presentation of Notable Contributions to Literature, Doctoral Dissertation, and Innovation in Auditing and Assurance Education Awards |
| 1:45 PM - 3:15 PM | Concurrent Sessions Session 1 – Fraud Risk Assessment and Detection Auditing, Update – 1.5 CH Moderator: Bradley Pomeroy, University of Alberta The Effects of Fraud Type and Accountability Pressure on Auditor Fraud Detection Responsibility and Brainstorming Performance. Todd DeZoort, University of Alabama, Paul Harrison, Wichita State University Discussant: Mike Bitter, Stetson University A Field Investigation of Auditors’ Use of Brainstorming in the Consideration of Fraud. Joseph Brazel, North Carolina State University, Tina Carpenter, University of Georgia and J. Gregory Jenkins, Virginia Polytechnic Institute and State University Discussant: Velina Popova, University of Oklahoma The Influence of Documentation Specificity and Fraud Risk Priming on Auditor Fraud Judgments and Evidence Evaluation Decisions. Michael Bamber, Tina Carpenter and Jacqueline Hammersley, University of Georgia Discussant: Michelle Diaz, Louisiana State University Session 2 – Auditor Rotation Auditing, Update – 1.5 CH Moderator: Brian Ballou, Miami University What Determines the Length of Audit Engagements? The Role of Earnings Management and Implications for Mandatory Auditor Rotation. John Shon and Steven Lustgarten, Baruch College Discussant: Linda Myers, Texas A&M University The Effects of Auditor Rotation and Client Pressure on Proposed Audit Adjustments. Richard Hatfield, University of Alabama, Scott Jackson, University of South Carolina, Scott Vandervelde, University of South Carolina Discussant: Andrew Reffett, University of Illinois at Urbana-Champaign How Do Various Forms of Auditor Rotation Affect Audit Effectiveness? Charlene Geisler and Kin Yew Low, Nanyang Technological University Discussant: Elizabeth Almer, Portland State University Session 3 – Audit Pricing Auditing, Update – 1.5 CH Moderator: Jere Francis, University of Missouri An Examination of Unexpected Audit Fees as an Indicator of Distressed Clients' Business Risk. Jonathan Stanley, Clemson University Discussant: Karla Johnstone, University of Wisconsin – Madison Does Consulting Lead to Audit Lowballing: Longitudinal Evidence From Audit Fees. Monika Causholli and W. Robert Knechel, University of Florida, Jason MacGregor, Baylor University Discussant: Angela Woodson, Louisiana State University The Pricing of Client Risk by Big N and Non Big N Audit Firms: 1996-2004. Elizabeth Carson and Roger Simnett, University of New South Wales, Billy Soo, Boston College, Arnie Wright, Northeastern University Discussant: Don Deis, Texas A&M – Corpus Christi Session 4 – Panel Session Auditing, Update – 1.5 CH "Assurance Over Interactive Data, the SEC Voluntary Filing Project, and Potential Future Mandates: Issues for the Auditing Profession" Ted Uehlinger, SEC Office of Interactive Disclosure Sean Denham, Grant Thornton, LLP, Member of AICPA Task Force on XBRL Assurance over Interactive Data Bill Dockman, Controller, W.R. Grace Daniel Roberts, National Director of Assurance Innovation, Grant Thornton LLP and Past Chair XBRL U.S. Steering Committee Moderator: Martha Eining, Grant Thornton LLP/University of Utah |
| 3:15 PM - 3:30 PM | Break |
| 3:30 PM - 5:00 PM | Concurrent Sessions Session 1 – Fraud Auditing, Update – 1.5 CH Moderator: Claus Holm, University of Aarhus An Examination of the Effect of Type of Fraud and the Anonymous Reporting Channel Administrator on Reporting Intentions for Fraud. Steve Kaplan, Kurt Pany and Janet Samuels, Arizona State University, Jian Zhang, San Jose State University Discussant: Rani Hoitash, Bentley College Can Identifying and Investigating Fraud Risks Increase Auditors' Legal Liability. Andrew Reffett, University of Illinois at Urbana-Champaign Discussant: Jennifer Mueller, Auburn University Session 2 – Internal Auditing Auditing, Update – 1.5 CH Moderator: Gary Peters, University of Arkansas Agency Theory As A Predictor Of The Size Of The Internal Audit Function in Belgian Companies. Gerrit Sarens, University of Louvain and University of Antwerp, Mohammad J. Abdolmohammadi, Bentley College Discussant: Audrey Gramling Kennesaw State University An Investigation of Internal Audit Characteristics and Material Weakness Disclosures. Shu Lin, California State University Fresno, Mina Pizzini, Southern Methodist University, Mark Vargus and Indranil Bardhan, University of Texas at Dallas Discussant: Larry Abbott, University of Memphis The Effects of Client Organizational Identification on Internal and External Auditors' Subjective and Objective Judgments. Chad Stefaniak, University of Alabama Discussant: Jonathan Grenier, University of Illinois at Urbana-Champaign Session 3 – Audit Quality and Earnings Quality Auditing, Update – 1.5 CH Moderator: Mike Wilkins, Texas A&M University Unintended Consequences of Accelerated Filings: Do Changes in Audit Delay Lead to Changes In Earnings Quality. Tamara Lambert, Drexel University, Joseph Brazel, North Carolina State University, Keith Jones, George Mason University Discussant: Scott Bronson, Michigan State University The Effect of Audit Specialists on Financial Reporting and Market Pricing. Steven Cahan, Duncan Mascarenhas and Vic Naiker, University of Auckland Discussant: Damon Fleming, San Diego State University Session 4 – Independence and Whistleblowing Regulatory Ethics, Update – 1.5 CH Moderator: Don Finn, University of Arkansas Can Auditors Be Independent? Experimental Evidence. Christopher Koch, Martin Weber and Jens Wüstemann, University of Mannheim Discussant: Michael Favere-Marchesi, Simon Fraser University Auditor Independence in a Private Firm Setting. Ole-Kristian Hope, University of Toronto, John Christian Langli, Norwegian School of Management Discussant: Jeff Coulton, University of New South Wales Whistleblowing in Public Accounting: Examining Workplace Beliefs. Mary Curtis, University of North Texas, Eileen Taylor, North Carolina State University Discussant: David Piercey, University of Massachusetts – Amherst |
| 5:00 PM - 6:30 PM | Closing Reception |
* Pre-registration required, space is limited.
Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Each Credit Hour is based on 50 minutes.
Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Program levels offered during the meeting may include basic, intermediate, advanced, overview, and update. Program levels are also indicated in red.
American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: www.nasba.org
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